Code of Federal Regulations · Section

§ 58.6696-1 — -1 Claims For Credit Or Refund By Tax Return Preparers

26 C.F.R. § 58.6696-1

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(a) In general. The rules under § 1.6696-1 of this chapter apply to claims for credit or refund by a tax return preparer who prepared a return or claim for credit or refund for tax under chapter 37 of the Internal Revenue Code.

(b) Applicability date. This section applies to returns and claims for credit or refund filed, and advice provided, after June 28, 2024, and during taxable years ending after June 28, 2024.

26 C.F.R. § 58.6695-1

Authorizing Statute

Time for filing returns and other documents
26 U.S.C. § 6071
Identifying numbers
26 U.S.C. § 6109
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Place for filing returns or other documents
26 U.S.C. § 6091
Time and place for paying tax shown on returns
26 U.S.C. § 6151
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
26 U.S.C. § 6107
Understatement of taxpayer’s liability by tax return preparer
26 U.S.C. § 6694
Information returns of tax return preparers
26 U.S.C. § 6060
Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
26 U.S.C. § 6696
Repurchase of corporate stock
26 U.S.C. § 4501
Notice or regulations requiring records, statements, and special returns
26 U.S.C. § 6001
Signing of returns and other documents
26 U.S.C. § 6061
General requirement of return, statement, or list
26 U.S.C. § 6011
Verification of returns
26 U.S.C. § 6065